That might be a possibility for some limited use cases.
In the United States, however, boundaries for tax jurisdictions are usually aligned with cities not subdivisions (subdivisions are normally a state for US addresses, which are each independent tax agencies). Here’s an example for Utah. My hesitation with creating new subdivisions for tax matching in the US is that we would be mostly duplicating the value for the city.
Postal codes are the de facto method used here to match up a customer’s address within a particular tax jurisdiction since sometimes boundaries don’t line up exactly the way you think they should (see Streamlined Sales Tax rate and boundary files).